1. Home
  2. Browse Decisions
  3. F.2d
  4. 54 F.2d
  5. 54 F.2d 158 (1931)
 

F. COUTHOUI, INC. v. UNITED STATES

No. M-64.

54 F.2d 158 (1931)

F. COUTHOUI, Inc., v. UNITED STATES.

Court of Claims.

December 7, 1931.

Attorney(s) appearing for the Case

Charles H. Le Fevre and Howard S. Le Roy, both of Washington, D. C., for plaintiff.

George H. Foster, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Ottamar Hamele, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and WHALEY, WILLIAMS, LITTLETON, and GREEN, Judges.

GREEN, Judge.

The plaintiff in this case paid $167,606.22 as taxes on broker's sales of admission tickets from October 30, 1926, to September 30, 1930, inclusive. Within due time, the plaintiff filed a claim for refund of this tax on the ground that the statutes under which it was imposed were unconstitutional. The Commissioner denied the claim and the plaintiff has brought suit thereon. The only issue in the case is as to the validity of the act.

The statutes...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases